Abstract : This piece of work is situated in the context of research on notation systems enabled to transcribe symbolically the concrete and sensorial aspect, and not only the abstract and structural aspect, of computer music artefacts. In this perspective, we first expose a complete and minimal formal model for digital audio objects and structures, relatively to the criteria of perception ; this model is implemented as a Turing-potent functional language, that draws the correspondance between the mathematical expression of a signal and its computational realisation. Then, we apply this formal construction to the expression of a number of schemes for sound synthesis, producing a software synthetiser whose expressivity is consequent. These tools are organised following the lines of Schaefferian theories, through a decomposition into categories whose parameters correspond with morphological notions. Finally, we draw the conclusions of a series of experiments aiming to evaluate the relevance of those schemes in human hearing, with the assistance of a musicologist, then with a number of subjects, and eventually by associating a public that is as wide as possible. This leads us to question the methodology most appropriate to tackle this kind of problem, which brings us closer to social science, and suggests a participative science approach.